This chapter examines the relationship between CSR decoupling, audit effort, and auditor independence. Using data from Chinese listed firms between 2011 and 2021, the findings suggest that CSR decoupling is positively associated with audit report lag and negatively associated with auditor independence. These results remain robust after employing alternative measures and addressing endogeneity concerns. Further analysis reveals that CSR decoupling is positively related to audit report lag among state-owned enterprises, while it is negatively associated with auditor independence among non-state-owned enterprises. Moreover, high institutional ownership moderates these relationships. The effects of CSR decoupling on audit report lag and auditor independence are more pronounced in firms experiencing financial distress.